Rate Changelog
Every UK tax rate or threshold change tracked by TaxKiln, most recent first. The same dataset drives the calculators on the site.
Last reviewed:
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, SDLT reversion (pre-announced)
SDLT nil-rate band reverted from £250,000 to £125,000, and first-time-buyer relief thresholds reverted from £425k/£625k to £300k/£500k, from 1 April 2025.
Citation: Stamp Duty Land Tax (Temporary Relief) Act 2023 sunset.
Affects: /stamp-duty, /stamp-duty-calculator
, Autumn Budget 2024
Capital Gains Tax main rates on non-residential assets raised to 18% (basic) / 24% (higher), aligning with residential rates.
Citation: Finance Act 2024-25, CGT rate provisions (rates raised with immediate effect 30 Oct 2024).
, Autumn Budget 2024
Stamp Duty Land Tax additional-dwellings surcharge raised from 3% to 5% on residential purchases completing from 31 October 2024.
Citation: Finance Act 2024-25, SDLT additional-dwellings surcharge provisions (effective 31 Oct 2024).
Affects: /stamp-duty, /stamp-duty-calculator
, Autumn Budget 2024
Business Asset Disposal Relief (BADR) rate set at 14% from 6 April 2025 (rising to 18% from 6 April 2026).
Citation: Finance Act 2024-25, BADR rate schedule.
Affects: /capital-gains-tax
, Autumn Budget 2024
Employer (secondary) Class 1 NI rate raised to 15% and the secondary threshold cut to £5,000 from 6 April 2025.
Citation: National Insurance Contributions (Secondary Class 1 Contributions) Act 2025.
Affects: /national-insurance-rates-2025, /contractors-freelancers, /salary-dividend, /salary-vs-dividend-calculator
, Spring Budget 2024
Employee Class 1 NI main rate cut from 10% to 8% from 6 April 2024; self-employed Class 4 main rate cut from 8% to 6%.
Citation: Finance (No.2) Act 2024, Class 1 main rate provisions.
Affects: /national-insurance-rates-2025, /contractors-freelancers
, Spring Budget 2024
Higher rate of CGT on residential property reduced from 28% to 24% from 6 April 2024.
Citation: Finance (No.2) Act 2024, CGT residential rate provisions.
See also: Content changelog.